- Supreme Court deems post-GST VAT Act amendments invalid
- Supreme Court Division Bench renders judgments on validity of VAT Amendment Acts in Telangana, Gujarat, and Bombay High Court
- Key issues addressed related to Section 19 of the 101st Amendment to the Constitution
- Central issue revolves around state legislatures’ authority to enact laws after 01.07.2017
- Telangana and Gujarat amendments deemed void, Bombay High Court judgment overturned
- Maharashtra Act amendment mandating pre-deposit declared void
- Section 19 and Article 246A established as transitional arrangement for specific duration
- Amendment aimed to facilitate implementation of Goods and Services Tax (GST)
- Section 19 stipulates that conflicting laws remain in effect until modified or abolished by competent authority or one year has passed from commencement of Amendment Act.
Source: thewalkers.co.in
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
